Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Contempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - The Directorate has misread and misconstrued the observations in paragraph nos. 8 and 9 of the order dated 21.02.2019. It is well-settled in law that any one intentionally avoiding the mandate in law is not entitled for any protection in law – but, there should be a finding on the issue - contempt cases stand disposed of - HC
Contempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - The Directorate has misread and misconstrued the observations in paragraph nos. 8 and 9 of the order dated 21.02.2019. It is well-settled in law that any one intentionally avoiding the mandate in law is not entitled for any protection in law – but, there should be a finding on the issue - contempt cases stand disposed of - HC
Note: It is a system-generated summary and is for quick reference only.